Laurent Blanchard, Constantin, France

Transcription

AMA (ARC Méditerranéen des Auditeurs) CNCC (La Compagnie Nationale des Commissaires aux Comptes)
OEC (Ordre des Experts-Comptables Paris Ile-de-France)
Workshop 1 – Managing an SMP
Friday 8th September 2006
14:00 to 15:30
Facilitator:
Laurent Blanchard, Constantin, France
FEE Annual European SME/SMP Congress, Palais des Congrès, Versailles, France, 7th & 8th September 2006
Workshop 1 – Managing an SMP
Friday 8th September 2006
Speakers:
Leonardo Lossi, Council Member CNDC, Studio Losi e Associati, Italy
Göran Kjellén, Kjellén Revision AB, FAR, Sweden
Klaus Günter Klein, FEE Vice-President, Warth and Klein GmbH, Germany
Ian Morris, President of ICAEW, UK
Michel Champetier, ORFIS Baker Tilly, France
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Studio Losi e Associati
Leonardo Losi
Consiglio Nazionale Dottori Commercialisti, Italy
Main services provided
•Bookeeping, tax declarations and payrolles;
•Financial statements and advice on accountancy
issues;
•Tax, legal and financial advice;
•External audit and audit committees;
•Insolvency procedures and judicial appointments.
Services to judicial authorities have a significant
weight compared with services rendered to
private clients.
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Geographic environment
The partnership is based in the north of Italy, in the
province of Mantova, an area where industry,
agriculture and services are all strongly developed
and managed by SMEs.
The partnership manages all the daily contacts
and information through a web site with
reserved areas to clients.
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Human resources
•4 associated partners (three dottori commercialisti and a
lawyer);
•3 employees with university degree;
•11 employees with high school diploma.
Over 30 years the policy of the partnership has been to
focus on sofisticated recruitment procedures and on
building a long term relationship with employees.
The basic principle is that all the knowledge accumulated,
at all levels, has to be treasured.
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OEC (Orde des experts-comptables Paris Ile-de-France)
Göran Kjellén – in brief
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Approved public accountant
One partner firm and professional staff
SME‐clients only
Coordinator in the FAR council of SMP/SME issues
Former President of Confédération Fiscale Européenne
Former vice‐president of IREV HB – the educational body of the accountancy profession in Sweden
Member of the FAR Ethical Committee
Technical adviser in the IFAC SMP Committee
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Vital issues in my practice
• SMPs raison d´ètre •National conditions
•Human resources
•Support services available
•Bench‐marking
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Raison d´ètre
•SME is the market
•97 % of the entities are SME
•Service concept
•Flexibility
•Lean organisations
•Competitive services
•Familiar environment
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National conditions in the Nordic countries
•Sweden
•Denmark
•Norway
•Finland ‐ Iceland
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Human resources
•Knowledge for sale
•Education
•Retainment – appraisal •Partnership
•Leadership
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Support services
•Professional sites of other professions
•ICAEW – CCH Practice management
• International resources – IFAC KnowledgeNet
•National institutes – AICPA / PCPS
•Net working
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Bench-marking
•Exchange of key figures
•Exchange of experiences
• National Institutes
•International conferences
•Net working
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Discussion issues
•Why donʹt we join a big organisation?
•Do we all have the same general concerns?
•Could we be better leaders?
•What can FEE/IFAC do for us?
•What can we do for FEE/IFAC?
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Presention of
Warth & Klein GmbH
Wirtschaftsprüfungsgesellschaft
Düsseldorf
WP/StB Prof. Dr. Klaus-Günter Klein
A short overview
z
Warth & Klein is recognised as one of Germany’s leading audit
firms outside the big four, and has an established reputation in our
nominated market of listed companies and mid-sized businesses.
z
Founded in 1958 by
Karl Warth, Prof. Dr. Günter Klein und Prof. Dr. Dr. h.c. Werner Klein
z
Main offices in Düsseldorf
z
Additional offices in Leipzig, Dresden, Aachen und
Frankfurt am Main
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A short overview
z
100 partners and senior managers
and over 250 professional staff
across Germany
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We are a member of the
Grant Thornton Network
for our international services
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Member of the German professional bodies
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Website: www.warth-klein.com
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Our Values
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Every client enjoys the personal contact and attention. At Warth & Klein
its integral to the way we work.
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We encourage our people to contribute to various professional bodies and
ensure that we are proactive in dealing with likely changes in the
professional environment.
z
All our people are supported fully in their pursuit of relevant professional
qualifications.
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We offer to our clients a consistent high quality on a national and
international level
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Key Service Areas
z
Warth & Klein provides a
comprehensive range of services
to its clients
−
Assurance (Compliance & Audit)
−
Corporate Tax
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Personal Tax
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Corporate Finance
Valuation
Forensic
Transaction Support
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Our Clients
z
Our diverse client base includes
− listed companies,
− mid-sized, growing, entrepreneurial
businesses,
− typically owner managed and
− tightly held or family owned and
controlled companies.
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FEE SME/SMP Conference
Ian Morris speech at FEE conference in Versailles – 7-8 September 2006
Ian Morris, President of ICAEW and partner in two practices which operate regionally
in 8 offices and together have 15 partners,120 staff and a combined turnover of E7m.
This puts us at the bottom end of the top 100 practices, of firms registered with the
Institute. (8,500 firms have just one partner).
We’re a general practice. We provide a range of services to family businesses, in
particular audit, tax, investment business, advice for start-ups and growing
businesses.
I believe passionately in Small and Medium Practices.
Why? People trust us and therefore come to us because we can help them sleep at
night.
We help them not just with their business – also with their marriages, divorces,
remarriages, their children’s education, weddings, etc, their retirement planning, even
financial planning for their families when they die.
We’re the catalyst that helps their business to be profitable – and so supports their
family.
We will always be necessary because we offer a long term trusted personal service.
What are the challenges UK SMPs face?
And top of the list for me is – we need to become more clever. Sounds odd I know.
Let me explain.
Technology is changing what people want from their accountants. All the grinding
work – churning out standard accounts, compliance – will ever increasingly be done
by clients themselves using technology.
Page 1 of 3
Or it can be outsourced. I’ve seen some examples of how accounting firms
themselves use that to service more clients.
Some in the UK are finding it difficult to get good quality people to do that work.
So outsourcing isn’t a threat so much as an opportunity for us to concentrate on
adding value.
The need in firms is for people who can interpret information – and address the
underlying issues. Make professional judgements.
Clients may be looking for processing – that’s standard. But what is going to keep
them is the professional guidance that makes a difference to their businesses.
Being clever means knowing about new issues – IFRS. What is going to happen next
over IFRS for SMEs is obviously a major concern.
It’s hugely important that we – as SMPs – engage with our respective institutes to
join the debate about IFRS. We should have our voice heard – and not let the
standard-setters – or governments – make decisions without consultation on
something that’s going to have such a huge effect. We should get engaged in the
policy debates – as well as the technical debates.
There are many challenges to increasing revenue streams – and the reduction of the
number of audits is one of these challenges.
In the UK, we’ve found a significant number of practices are dropping out of audit.
Instead, management accounts are becoming their bread and butter income.
High audit exemption limits, increased regulation of all auditors – it’s killing off the
audit in the SME market in the UK. Ironic – given the regulatory emphasis on the
value of audit at the large company level.
In response to the trend to allow more companies to opt out of audit, the ICAEW has
launched a consultation to consider the needs of audit exempt companies. As part
of this consultation, we launched a new service for audit exempt companies. The
Page 2 of 3
service is called the ICAEW Assurance Service, and may become very useful where
directors want to add credibility to their accounts.
Another trend evident in the UK is the increasingly aggressive attitude on the part of
the tax authorities, particularly the Inland Revenue, on tax planning and compliance
in general, as well as a significant increase in the complexity of UK tax legislation.
The ICAEW understands the need for the revenue authorities to gather tax on behalf
of the government, but there is a general feeling that this is in danger of going too far.
The ICAEW is speaking on behalf of its members and the business community
continues to make representations to the tax authorities. The UK tax system relies,
in no small part, on the goodwill of accountants to function and increasing demands
on accountants including ever shortening timescales have been successfully resisted
so far.
The future of SMPs may well be in specialisation – in particular in market segments –
dentists, farmers, doctors, lawyers, landed gentry – or the special needs of private
clients in niche sectors. Generalist services will still be needed. But focusing on a
market sector or niche makes it easier to build and maintain a reputation. It certainly
focuses resources – as well as the mind.
To have a successful small or medium size practice you need the same things as
you need in all businesses. The overriding need is for a good team. You need to
cut out bad wood early and quickly – it is kinder. There has to be a gentle but ironfisted and acknowledged leadership and communication in all directions.
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ORFIS BAKER TILLY PRESENTATION
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ORFIS BAKER TILLY, partner of accounting,
audit and consultancy.
- One of the foremost independent accounting, audit and consulting
firms in the Rhône-Alpes region.
- 9 partners.
- More than 1 500 clients.
- Fee income of around 8 million euros.
- Recognised as a multidisciplinary firm with specialised teams.
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1
ORFIS BAKER TILLY, 9 chartered accountants
to guide you
Michel
CHAMPETIER
Christophe
VELUT
Josiane
BOTTI
Edouard
CORNUT
CHAUVINC
Jean-Louis
FLECHE
Bruno
GENEVOIS
Olivier
BRISAC
Hervé
DANDOIS
Martine
HACKER
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ORGANISATION CHART
ATH
Methodology
Technology watch
Documentation centre
www.ath-audit-conseil.com
Baker Tilly FRANCE
National network
www.btgfa.com
Orfis Baker Tilly
Staff of 100
Fee income € 8m
www.orfisbti.com
100 %
ORFI BEL AIR
Tarare
Accountancy
Staff of 6
Fee income €0.3m
100 %
Baker Tilly
INTERNATIONAL
International network
www.bakertillyinternational.com
INFORMIS
Information Technology
Revenue €0.2m euros
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2
ORGANISATION CHART
Marketing/Communication
2 people
Secretariat
Administration/Accounts
7 people
M. Champetier
Chairman
Olivier Brisac
Assistant General Manager
Jean-Louis Flèche
Assistant General Manager
Audit
Accountancy
Roger
Verne
Partner
Josiane
Botti
Partner
Martine
Hacker
Partner
Edouard
Cornut
Chauvinc
Partner
Christophe
Velut
Partner
Jean Louis
Flèche
Partner
Consultancy
Bruno
Genevois
Partner
6 senior engagement managers
5 senior engagement managers
Staff of approx. 40
Staff of approx. 15
Employment Law Department
Staff of 3 (DESS/MA
employment law)
Tax Law Department
Staff of 2 (DESS tax
law)
Hervé
Dandois
Partner
1 senior engagement manager
Staff of 5
(3 graduates of ECL and INSA/ MA public
law/EM Lyon)
IT Department
Staff of 3 IT auditors
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ORFIS BAKER TILLY’S VALUES
Orfis Baker Tilly staff apply the following founding principles:
q
Complete independence of the firm…
q
… resulting in the application of values that place the human dimension and integrity at the
hearth of our approach
q
Quality of work
… built around a global, integrated approach that allows our clients to be assisted and supported
by a person who can master the complexity of an organisation while taking account of all its aspects
Orfis Baker Tilly is owned by nine non-corporate partners who have no shareholdings in any other
advisory firm, IT engineering and services provider, or client of the firm.
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ORFIS BAKER TILLY, 9 partners strongly
involved in today’s economy and society
- The firm is at the center of economic and social thought and
action alongside local institutions, participating effectively and
permanently in bodies such as the MEDEF, Lyon Place Financière
et Tertiaire, the Franco Italian and Franco-spanish chambers of
Commerce, A3E, the professional organisations for accountants,
auditors, judicial experts and business values, and the RhôneAlpes Chamber of Commerce.
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3 main activities
- ACCOUNTING EXPERTISE :
- Support for creators of new businesses.
- Bookkeeping : implementing solutions tailored to the business’s operation.
- Preparation of accounts.
- Specialised accounting assignment.
- Consultancy : management and organisation, financial engineering, IT.
- Audit : accounting and financial auditing, mergers & acquisitions, business
restructuring, information and internal control systems, listed companies.
- IFRS (5 listed clients)
- Support in international operations.
- Audit for local authorities.
- Strategic diagnosis and support.
Orfis Baker Tilly has a wide and very diversified experience of industry, commerce,
services and agriculture.
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- AUDIT :
- Statutory audit
- Contractual audit (accounting and financial auditing, mergers & acquisitions,
business restructuring, information and internal control systems, listed
companies)
- Support in international operations (due diligence on foreign companies,
monitoring of foreign subsidiarie’s accounts) : registred PCAOB
- Audits for local authorities
- Specialised accounting assignments (consolidation, operating reports and
scorecards, US/UK accounting)
- Consultancy (management and organisation, financial engineering, IT)
- Strategic diagnosis and support
A lot of references in a wide range of sectors (7 short-listed companies).
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- CONSULTING :
PUBLIC SECTOR :
- Public sector France & International
- Financial/budgetary, technical and economic assignments
- Management contracts / utilities : audit, from assistance to procedure
and negociation.
- Financial/budgetary audits to local Governments and Public Entreprises
- Public Sector management
- Organisation, PE Reforms, Assistance to changes and Control Sytems
- Information System / Project management / Quality (ISO 9000 and
14000)
- Public policy preparation and appraisal
- Public policies : privatisation, private sector development, tourism, local
development…
- Performance audits of structures subsidised by public organisations
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PRIVATE SECTOR
- Assistance to operational processes
- Quality and project management
- Information systems
- Assistance to changes
- Assistance to management processes
- Organisation
- Control system
- Management consulting
- Corporate finance : M & A and investment
- Mergers and acquisitions
- Corporate Assessment and Investments Funds
- Technical audit, IFRS norms, arbitration
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ORFIS BAKER TILLY, specialised
departments.
TAXATION :
- Business and personnal tax advice, both nationally and internationally,
- Tax returns for companies, professions and individuals
- Verification of tax assesments
- Tax planning
- Acquisitions and mergers
- Assistance in dealings with local tax commissions
- Assistance with tax inspections
- Representations to tax authorities
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PAYROLL ASSISTANCE AND CONSULTANCY IN SOCIAL MATTERS : ( 3
jurists and 4 payroll specialists)
- Employment contracts
- Payroll and bank transfer (2 500/month)
- Social security returns ….
- Implementation of employee representation
- Drafting of internal regulations
- Changeover to the 35 hours week
- Incentive scheme agreements
- Profit sharing agreements
- Social audits
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Legal aspects of disciplinary procedures
- Relations with official bodies
- Assistance with social security inspections
- Assistance with labour inspectorate inspections
- Case preparation for employment tribunal or social security tribunal hearings
- Availability of subscription-based consultation system for general or specific
information relating to your sector of activity.
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INFORMATION TECHNOLOGY ORGANISATION (4 people) :
- Diagnosis of existing systems, study of requirements
- Assistance in choosing software, equipment and networks
- Development of software for analysis or interfacing
- Security, reliability and durability of information systems
- Creation of e-commerce sites
- Training
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QUALITY MANAGEMENT SYSTEM CONSULTANCY (2 people) :
- Presentation of the ISO 9000 standard
- Training on the quality management system approach
- Support to top management during consideration of the stakes, the implications,
planning etc..
- Assistance in drafting specifications
- Diagnosis
- Assistance in operating a quality management system
- Explanation of general and quality policies
……
- Follow up audits
….
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ORFIS BAKER TILLY, a team of top level
professionals.
- A staff of one hundred people.
- Located at offices in Lyon, La Verpillière, Montluel (a branch of 10
people) and Tarare (a subsidiary of 6 people).
- A team with specific expertises enabling to act nationally and
internationally in all areas, including accounting, employment, tax, IT,
management and organisation.
- Orfis Baker Tilly is an efficient partner and advisor which can
accompany businesses of any size in their organic or external growth, in
France and abroad.
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OUR STAFF
ACCOUNTANCY
AUDIT
CONSULTING
- 6 senior engagement managers
-5 senior engagement managers
-2 senior engagement managers
- Staff of approx. 40 people
- Staff of approx 15 people
- 1 supervisor
- 3 assignment managers
- 4 consultants
- Profil : DEC - DECS – DESCF
-Profil : MSTCF – Business School.
Chartered accountant qualified.
-Profil : INSA engineer. IEP
Paris – Information and
communication master Master of Art. Politics &
International Relations - IEP –
Ecole Centrale – HEC – DESS
Management – Public sector MIAGE- PHD Public law –
Quality auditor.
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OUR STAFF
TAX LAW DEPARTEMENT
- 2 people
EMPLOYMENT LAW
DEPARTMENT
-3 people
- DESS / MA employment law
- Profil : DESS Tax law
IT DEPARTMENT
- Staff of 4 people
- 4 IT auditors
MARKETING/COMMUNICATION
-2 people
-Ecole Supérieure de Communication
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OUR STAFF
- With a very selective recruitment programme, Orfis Baker Tilly believes in the value of men
and women, skills and technologies.
- We regularly recrute and participate in students forums.
- Excellent integration of new staff with adapted tools and tutors.
- The firm helps staff evolve in their carreer with for example yearly evaluations interviews.
- Orfis Baker Tilly believes in staff happiness & improvment for high quality results.
- The firm places great importance on in-service training and the professional development on
it’s staff. A very detailed training plan with a budget of more than 4% of payroll, managed by a
partner and an engagement manager, enables technical developments to be monitored and
staff trained.
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OUR STAFF
- The firm places great importance on the quality of it’s staff, the tools implemented and
investments in techniques and technology.
- All teams are formed on the basis of the skills and specialisations required by the specific
features of the companies audited. Staff’s skills are backed by an appropriate infrastructure
and equipment.
- Orfis Baker Tilly is a member of ATH, a training body that provides both tools and
technological and technical monitoring services to its members.
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ORFIS BAKER TILLY’S DEVELOPMENT
OBJECTIVES :
-To increase our customers’ loyalty,
-To acquire new customers,
-To develop our notoriety and standing on a local, national and
international scale,
-To increase our visibility.
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ORFIS BAKER TILLY’S DEVELOPMENT
POSITIONING :
- A strong, multi-disciplinary firm with good regional coverage and a strong
national and international influence.
- Close to our clients/ excellent client care.
MEANS :
- Orfis Baker Tilly has a very strong market position and has elaborated a
clear marketing and communication strategy.
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COMMUNICATION STRATEGY
4 main objectives :
BRAND
COMMUNICATION:
INTERPERSONAL
COMMUNICATION:
To develop our
notoriety and visibility.
Public relations and
partners’ contacts
network.
RECRUITMENT
COMMUNICATION
COMMUNICATION
ACTIVITY BY ACTIVITY:
To promote our services.
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COMMUNICATION PLAN
- BRAND COMMUNICATION :
- Press inserts
- Press relations
- Institutional brochures
- Trade shows and forum
- INTERPERSONAL COMMUNICATION :
- Public relations : membership of Olympique Lyonnais, musical
evenings (Nuits de Fourvière), festival, jazz evenings…
- Partners’ contact network
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COMMUNICATION PLAN
- COMMUNICATION ACTIVITY BY ACTIVITY : To promote our services
- Articles on social management
- Technical conferences
- Themed breakfast mornings
- Technical publications
- RECRUITMENT COMMUNICATION :
- Recruitment advertisements
- Student’s forum
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ORFIS BAKER TILLY, CLOSE RELATIONS
WITH OTHER PROFESSIONALS
- Development of several special working relationships that complement its own internal
resources : law firm, consulting engineers in waste disposal….
- active member of the Baker Tilly France network :
- 4th national network of accountancy, audit and consultancy firms (excluding
integrated firms)
- 20 firms all over France, some French speaking African countries and the french
overseas teritories with more 100 accountants in public.
27
ORFIS BAKER TILLY, CLOSE RELATIONS
WITH OTHER PROFESSIONALS
- Active member of Baker Tilly International network :
- 8th accountancy, audit and consultancy network in the world
- Head office in London
- Present in more than 75 countries
- 122 firms and 501 offices
- 18 600 partners and staff
- Annual aggregate fee income US$ 1,82 bn.
- One partner belonging to european board.
- One partner belonging to audit comitee.
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14

Laurent Blanchard, Constantin, France

Transcription

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